Should I name "makefile" or "Makefile"?

I think that Makefile is displayed at the almost top of the list rather than makefile when using the ls command.

What Name to Give Your Makefile chapter of GNU Make manual clarifies it:

By default, when make looks for the makefile, it tries the following names, in order: GNUmakefile, makefile and Makefile. Normally you should call your makefile either makefile or Makefile. (We recommend Makefile because it appears prominently near the beginning of a directory listing, right near other important files such as README.) The first name checked, GNUmakefile, is not recommended for most makefiles. You should use this name if you have a makefile that is specific to GNU make, and will not be understood by other versions of make. Other make programs look for makefile and Makefile, but not GNUmakefile.